# 26 U.S.C. § 911: Citizens or residents of the United States living abroad

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s911

## Section

- **Citation:** 26 U.S.C. § 911
- **Heading:** Citizens or residents of the United States living abroad
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter N—Tax Based on Income From Sources Within or Without the United States > PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart B—Earned Income of Citizens or Residents of United States

## Text

the foreign earned income of such individual, and

( Aug. 16, 1954, ch. 736 , 68A Stat. 289 ; Pub. L. 85–866, title I, § 72(b) , Sept. 2, 1958 , 72 Stat. 1660 ; Pub. L. 87–834, § 11(a) , Oct. 16, 1962 , 76 Stat. 1003 ; Pub. L. 88–272, title II, § 237(a) , Feb. 26, 1964 , 78 Stat. 128 ; Pub. L. 89–809, title I, § 105(e)(3) , Nov. 13, 1966 , 80 Stat. 1567 ; Pub. L. 94–455, title X, § 1011(a) , (b), title XIX, §§ 1901(a)(115), 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1610 , 1784, 1834; Pub. L. 95–30, title I, § 102(b)(12) , May 23, 1977 , 91 Stat. 138 ; Pub. L. 95–600, title IV, § 401(b)(4) , title VII, §§ 701(u)(10)(A), 703(e), Nov. 6, 1978 , 92 Stat. 2867 , 2917, 2939; Pub. L. 95–615, title II, § 202(a) –(e), (g)(1), formerly § 202(a)–(f)(1), Nov. 8, 1978 , 92 Stat. 3098–3100 , renumbered § 202(a)–(e), (g)(1), and amended Pub. L. 96–222, title I , §§ 107(a)(3)(B), 108(a)(1)(A), (C), (D), Apr. 1, 1980 , 94 Stat. 223 , 224; Pub. L. 96–595, § 4(a) –(c)(1), Dec. 24, 1980 , 94 Stat. 3466 , 3467; Pub. L. 97–34, title I, § 111(a) , Aug. 13, 1981 , 95 Stat. 190 ; Pub. L. 97–448, title I, § 101(c) , Jan. 12, 1983 , 96 Stat. 2366 ; Pub. L. 98–369, div. A, title I, § 17 , July 18, 1984 , 98 Stat. 505 ; Pub. L. 99–514, title XII, § 1233(a) , (b), Oct. 22, 1986 , 100 Stat. 2564 ; Pub. L. 105–34, title XI, § 1172(a) , Aug. 5, 1997 , 111 Stat. 988 ; Pub. L. 109–222, title V, § 515(a) –(c), May 17, 2006 , 120 Stat. 367 ; Pub. L. 110–172, § 4(c) , Dec. 29, 2007 , 121 Stat. 2476 ; Pub. L. 113–295, div. A, title II , §§ 202(b), 215(a), 221(a)(73), Dec. 19, 2014 , 128 Stat. 4024 , 4034, 4049; Pub. L. 115–97, title I , §§ 11002(d)(9), 12001(b)(3)(E), Dec. 22, 2017 , 131 Stat. 2062 , 2093; Pub. L. 115–123, div. D, title II, § 41116(a) , Feb. 9, 2018 , 132 Stat. 161 ; Pub. L. 115–141, div. U, title IV, § 401(a)(160) , Mar. 23, 2018 , 132 Stat. 1191 .)

## Nearby sections

- [26 U.S.C. § 901 Taxes of foreign countries and of possessions of United States](https://www.frixlaw.com/law-library/statutes/usc_t26_s901.md)
- [26 U.S.C. § 902 Repealed. Pub. L. 115–97, title I, § 14301(a) , Dec. 22, 2017 , 131 Stat. 2221 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s902.md)
- [26 U.S.C. § 903 Credit for taxes in lieu of income, etc., taxes](https://www.frixlaw.com/law-library/statutes/usc_t26_s903.md)
- [26 U.S.C. § 904 Limitation on credit](https://www.frixlaw.com/law-library/statutes/usc_t26_s904.md)
- [26 U.S.C. § 905 Applicable rules](https://www.frixlaw.com/law-library/statutes/usc_t26_s905.md)
- [26 U.S.C. § 906 Nonresident alien individuals and foreign corporations](https://www.frixlaw.com/law-library/statutes/usc_t26_s906.md)
- [26 U.S.C. § 907 Special rules in case of foreign oil and gas income](https://www.frixlaw.com/law-library/statutes/usc_t26_s907.md)
- [26 U.S.C. § 908 Reduction of credit for participation in or cooperation with an international boycott](https://www.frixlaw.com/law-library/statutes/usc_t26_s908.md)
- [26 U.S.C. § 909 Suspension of taxes and credits until related income taken into account](https://www.frixlaw.com/law-library/statutes/usc_t26_s909.md)
- [26 U.S.C. § 911 Citizens or residents of the United States living abroad](https://www.frixlaw.com/law-library/statutes/usc_t26_s911.md)
- [26 U.S.C. § 912 Exemption for certain allowances](https://www.frixlaw.com/law-library/statutes/usc_t26_s912.md)
- [26 U.S.C. § 913 Repealed. Pub. L. 97–34, title I, § 112(a) , Aug. 13, 1981 , 95 Stat. 194 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s913.md)
- [26 U.S.C. § 921 to 927 Repealed. Pub. L. 106–519, § 2 , Nov. 15, 2000 , 114 Stat. 2423 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s921...927.md)
- [26 U.S.C. § 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands](https://www.frixlaw.com/law-library/statutes/usc_t26_s931.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s911. Check the current official text before relying on it. Not legal advice.